Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Liability to pay interest u/s 11AB of the Central Excise Act on the differential amount of duty paid by assessee under supplementary invoices - interest levied from the date of clearance of the goods to the date of payment of differential duty.... - AT
Liability to pay interest u/s 11AB of the Central Excise Act on the differential amount of duty paid by assessee under supplementary invoices - interest levied from the date of clearance of the goods to the date of payment of differential duty.... - AT
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